Beginner's Guide to Ind-AS & IFRS

by CA Kamal Garg

Beginner's Guide to Ind-AS & IFRS

by CA Kamal Garg

CONTENTS

Bharat? 5
Preface to the Fourth Edition 7
Chapter 1 Ind AS and IFRS: An Overview 1
Chapter 2 IAS 1: Presentation of Financial Statements 43
Chapter 3 IAS 2: Inventories 60
Chapter 4 IAS 7: Statement of Cash Flows 64
Chapter 5 IAS 8: Accounting Policies, Changes in Accounting Estimates and Errors 68
Chapter 6 IAS 10: Events after the Reporting Period 74
Chapter 7 IAS 12: Income Taxes 77
Chapter 8 IAS 16: Property, Plant and Equipment 84
Chapter 9 IAS 19: Employee Benefits 91
Chapter 10 IAS 20: Accounting for Government Grants and Disclosure of Government Assistance 98
Chapter 11 IAS 21: The Effects of Changes in Foreign Exchange Rates 101
Chapter 12 IAS 23: Borrowing Costs 106
Chapter 13 IAS 24: Related Party Disclosures 108
Chapter 14 IAS 27: Separate Financial Statements 112
Chapter 15 IAS 28: Investments in Associates 116
Chapter 16 IAS 29: Financial Reporting in Hyperinflationary Economics 121
Chapter 17 IAS 32 — Financial Instruments: Presentation 123
Chapter 18 IAS 33: Earnings Per Share 128
Chapter 19 IAS 34: Interim Financial Reporting 134
Chapter 20 IAS 36: Impairment of Assets 138
Chapter 21 IAS 37: Provisions, Contingent Liabilities and Contingent Assets 144
Chapter 22 IAS 38: Intangible Assets 154
Chapter 23 IAS 40: Investment Property 164
Chapter 24 IAS 41: Agriculture 169
Chapter 25 Ind AS 101: First-Time Adoption of Indian accounting standards 174
Chapter 26 Ind AS 102: Share Based Payment 188
Chapter 27 Ind AS 103: Business Combinations 195
Chapter 28 Ind AS 104: Insurance Contracts 208
Chapter 29 Ind AS 105: Non-current Assets held for Sale and Discontinued Operations 212
Chapter 30 Ind AS 106: Exploration for and Evaluation of Mineral Resources 219
Chapter 31 Ind AS 107: Financial Instruments: Disclosures 222
Chapter 32 Ind AS 108: Operating Segments 227
Chapter 33 Ind AS 109: Financial Instruments 231
Chapter 34 Ind AS 110: Consolidated Financial Statements 247
Chapter 35 Ind AS 111: Joint Arrangements 283
Chapter 36 Ind AS 112: Disclosure of Interests in Other Entities 288
Chapter 37 Ind AS 113: Fair Value Measurement 296
Chapter 38 Ind AS 114: Regulatory Deferral Accounts 303
Chapter 39 Ind AS 115: Revenue from Contracts with Customers 307
Chapter 40 Ind AS 116: Leases 317
Chapter 41 Basic Illustrations on Significant Ind AS 342
Chapter 42 Comprehensive Practical Questions on Ind AS 354

About the Author

CA Kamal Garg

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Beginner's Guide to Ind-AS & IFRS
Publisher: Bharat Law House
Pages: 448
Language: English
ISBN: 978119565733
645 Price : ₹ 795
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